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2010 (9) TMI 400 - AT - CustomsInterest on delayed refund - appellants deposited amount in September, October and in November 2004, as per the directions of the department - High Court had dismissed the SCA filed by the appellants against the order of the Tribunal rejecting the appeal for failure to make the pre-deposit - appeals before the Tribunal to be restored and decided on merits - amount deposited by the appellant to be treated as pre-deposit since the matter had not attained finality during the relevant period - refund to be treated as refund of pre-deposit made when the appeal was pending - interest allowed @ 12%
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